The Tobacco Settlement Act requires the Department of Human Services (DHS) to make payments to hospitals, like UPMC St. Margaret, for uncompensated care. Hospitals can qualify for payments through an uncompensated care or extraordinary expense approach, evaluated using a set of criteria. For the fiscal year ending June 2024, UPMC St. Margaret submitted four potential […]
The Tobacco Settlement Program involves UPMC Passavant receiving state payments for uncompensated care costs under Pennsylvania’s Tobacco Settlement Act. The Department of Human Services (DHS) uses specific criteria, including uncompensated care costs and extraordinary expenses, to determine eligibility for these payments. UPMC Passavant submitted claims for the fiscal year ending June 30, 2024, and subsequent […]
An independent auditor’s report examines Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Heidelberg, Pennsylvania, for 2024. The municipality must follow specific criteria as outlined by the Pennsylvania Department of Transportation’s Publication 9, which includes submitting annual reports, complying with Act 655, resolving discrepancies, and ensuring proper fund management. […]
In November 2025, an independent auditor’s report was prepared for the Borough of McKees Rocks, Allegheny County, Pennsylvania, reviewing the Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The auditor examined Form MS-965 with adjustments, which documents the use of the Liquid Fuels Tax Fund as allocated by […]
The independent auditor conducted an examination of the Borough of Oakdale’s Form MS-965, related to their Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. This examination was to verify that the form’s presentation aligned with the Pennsylvania Department of Transportation’s criteria. The process followed attestation standards by the […]
The letter outlines the procedures performed for Western Pennsylvania Hospital’s possible eligibility for the 2026 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals receive payments for uncompensated care or extraordinary expenses. The procedures aimed to verify the eligibility of reported claims and inpatient days data for fiscal years ending in 2023 and 2024. Eleven […]
The Tobacco Settlement Act enables hospitals to receive funds for uncompensated care through two approaches: an uncompensated care score or extraordinary expenses for uninsured inpatient service claims. Following departmental requests, specific procedures were developed to determine eligible claims at UPMC Magee Womens Hospital for the 2026 Tobacco Settlement Payment. For fiscal year 2024 claims, only […]
The compliance audit of Shaler Township Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2024, found non-compliance with state laws, contracts, and procedures necessary for the handling and expenditure of relief association funds. The audit, overseen by Auditor General Timothy L. DeFoor, identified significant issues such as duplicate payments, insufficient documentation for […]
The Limited Procedures Engagement (LPE) was conducted by the Pennsylvania Department of the Auditor General on the Kennedy Township Independent Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024. The LPE aims to ensure compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984 by verifying that funds were […]
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Port Vue, covering the period from January 1, 2024, to December 31, 2024. The report evaluates whether the form is presented according to the relevant criteria set by the Pennsylvania Department of Transportation. The examination […]